Georgia 2025-2026 Regular Session

Georgia House Bill HB499

Caption

Sales and use tax; menstrual discharge collection devices; create an exemption

Impact

The proposed exemption on menstrual discharge collection devices has the potential to significantly impact state revenue from sales taxes. However, supporters argue that the long-term public health benefits and increased access to menstrual products justify this reduction in tax income. This move aligns with broader public health initiatives aimed at destigmatizing menstrual health and providing necessary products for comfort and hygiene.

Summary

House Bill 499 aims to amend Georgia's sales and use tax regulations by creating an exemption for menstrual discharge collection devices. This legislative change is intended to alleviate the financial burden on individuals who require these devices, thereby promoting better access to menstrual health products. By defining these devices in accordance with the Streamlined Sales and Use Tax Agreement, the bill simplifies compliance for both consumers and retailers while ensuring that these essential health products are more affordable.

Contention

While the bill has garnered support from various advocacy groups focusing on women's health, there may also be some contention related to its fiscal implications. Opponents might argue that any tax exemptions reduce state revenue, which could affect funding for other essential state services. Nevertheless, proponents counter that investing in women's health through easier access to necessary products ultimately benefits society at large.

Companion Bills

No companion bills found.

Previously Filed As

GA HB123

Sales and use tax; certain menstrual products; create exemption

GA SB51

Sales and Use Taxes; sale or use of certain menstrual products; exempt

GA HB283

Sales and use tax; change manner and method of imposing and collecting taxes on new manufactured single-family structures

GA HB258

Menstrual Product Transparency Act; enact

GA SB340

Sales and Use Taxes; firearm safes and firearm safety devices; exempt

GA HB1394

Income tax; exempt honorably discharged military veterans

GA HB861

Menstrual products; require certain labeling on packages

GA HB345

Sales and use tax; sale or use of certain oral hygiene products; exempt

GA HB1192

Sales and use tax; certain high-technology data center equipment; prohibit issuance of new certificates of exemption

GA HB170

Sales and use tax; taxation of certain digital products and services; provide

Similar Bills

No similar bills found.